Income tax: capital gains: if an election made for the purposes of subsection 160ZZQ(11) of theIncome Tax Assessment Act 1936 covers more than one period of absence from a taxpayer's sole or principal residence (SPR), is the six year period referred to in subparagraph 160ZZQ(11)(d)(iii) available in relation toeach period of absence?

Taxation Determination TD 95/9 explains that in relation to each period of absence from a dwelling, a taxpayer can treat the dwelling as their main residence for a maximum of six years of income-producing use.

When subsection 160ZZQ(11) of the Income Tax Assessment Act 1936 was rewritten as section 118-145 of the Income Tax Assessment Act 1997 (ITAA 1997), the law was amended to make this clearer - see subsection 118-145(2) of the ITAA 1997.

Accordingly this Determination is no longer required and is withdrawn.